Preferred Language
Articles
/
jeasiq-445
Evaluation of internal control system over according misleading accounting information
...Show More Authors

Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The aimes of this research to the statement of the relationship between the accounting system and internal control system, as well as a statement from the concept of accounting information and misleading determine misleading accounting practices, as well as detect cases of misleading in accounting information and connect it with the results of evaluation of the internal control system, The research concluded that through simple linear regression results that most accounts have an effect on the appearance of misleading accounting information (sales, total assets, working capital, inventory, debtors) as well athere is a complementary relationship between a clear accounting system by the accuracy of accounting information which is provided on the one hand, and between the internal control system through a internal accounting control to ensure the accuracy of accounting information and the protection of the assets of embezzlement on the other ,side recommend Search The need for professional organizations overseeing the accounting profession and oversight need to activate work of modern techniques in the detection of misleading accounting information as well as misleading practices reduction through continuous performance evaluation for internal oversight activities

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Design and Feasibility Study of A Stand-Alone Home Pv Solar System in Baghdad Climate
...Show More Authors

     The question asked by all researchers is when solar panels will replace the national grid, especially in the domestic sector. In this study, a rooftop stand-alone solar electric system is designed to provide all the electrical power to a house in Baghdad-Iraq, using a (How to design PV system) simulation program. The feasibility of this system compared to the performance of the national electric grid and the system of private diesel generators is determined. The proposed solar system capacity is (25 kW), and the space required and the energy payback time are (360 m2 and 7.82 years), respectively. By using the current system, the net CO2 mitigation amount is 499,518.2 tons for 30-year. The kilowatt-hour cost

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sat Sep 12 2020
Journal Name
Al-kindy College Medical Journal
Spectrum of central nervous system infections in neurosciences hospital in two years : a retrospective study
...Show More Authors

Background :Infectious disorders in general have high morbidity and mortality.. CNS infections include many disorders like bacterial meningitis, tuberculous and other subacute and chronic meningitis, viral meningitis, cerebral abscess, spinal cord infections, and others.
Objective: To assess our locality about prevalence of CNS infections , to have more awareness regarding CNS infections, and to try to find the proper way to reduce their prevalence and to treat them in appropriate way.
Method :We revised the records of all the cases of CNS infections excluding cases of spinal cord infections who were admitted in the wards of neuroscience hospital over the previous two years ( from July/2010 to June 2012 ),those were 132 cases.Seaso

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Modeling and Stability of Lotka-Volterra Prey-Predator System Involving Infectious Disease in Each Population
...Show More Authors

In this paper, a mathematical model consisting of the prey- predator model with disease in both the population is proposed and analyzed. The existence, uniqueness and boundedness of the solution are discussed. The existences and the stability analysis of all possible equilibrium points are studied. Numerical simulation is carried out to investigate the global dynamical behavior of the system.

View Publication Preview PDF
Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
The Influence of the Magnetic Field on the Plasma Characteristics in Hollow Electrodes Discharge System
...Show More Authors

      This work is an experimental study about the effects of gas pressure and magnetic field on plasma characteristics produced in an internal hollow electrodes discharge (HED) system. The results show that the breakdown voltage values increase with increasing the working pressure (especially with the presence of a magnetic field). The breakdown voltage depends on the p.d. product, where p is the gas pressure and d is the distance between the electrodes. While the values of current discharge decrease with the increase of the working pressure. The temperature of electron and the number density of electron are calculated from the Boltzmann method and the broadening of Stark, respectively. The results showed that the electron number d

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Wed Jun 28 2023
Journal Name
Mathematics
The Impact of Fear on a Harvested Prey–Predator System with Disease in a Prey
...Show More Authors

A mathematical eco-epidemiological model consisting of harvested prey–predator system involving fear and disease in the prey population is formulated and studied. The prey population is supposed to be separated into two groups: susceptible and infected. The susceptible prey grows logistically, whereas the infected prey cannot reproduce and instead competes for the environment’s carrying capacity. Furthermore, the disease is transferred through contact from infected to susceptible individuals, and there is no inherited transmission. The existence, positivity, and boundedness of the model’s solution are discussed. The local stability analysis is carried out. The persistence requirements are established. The global behavior of th

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Construct an efficient distributed denial of service attack detection system based on data mining techniques
...Show More Authors

<span>Distributed denial-of-service (DDoS) attack is bluster to network security that purpose at exhausted the networks with malicious traffic. Although several techniques have been designed for DDoS attack detection, intrusion detection system (IDS) It has a great role in protecting the network system and has the ability to collect and analyze data from various network sources to discover any unauthorized access. The goal of IDS is to detect malicious traffic and defend the system against any fraudulent activity or illegal traffic. Therefore, IDS monitors outgoing and incoming network traffic. This paper contains a based intrusion detection system for DDoS attack, and has the ability to detect the attack intelligently, dynami

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Sat Oct 15 2022
Journal Name
Communications In Mathematical Biology And Neuroscience
Modeling and analysis of a prey-predator system incorporating fear, predator-dependent refuge, and cannibalism
...Show More Authors

Using a mathematical model to simulate the interaction between prey and predator was suggested and researched. It was believed that the model would entail predator cannibalism and constant refuge in the predator population, while the prey population would experience predation fear and need for a predator-dependent refuge. This study aimed to examine the proposed model's long-term behavior and explore the effects of the model's key parameters. The model's solution was demonstrated to be limited and positive. All potential equilibrium points' existence and stability were tested. When possible, the appropriate Lyapunov function was utilized to demonstrate the equilibrium points' overall stability. The system's persistence requirements were spe

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Energy Conversion And Management
Improved PCM melting in a thermal energy storage system of double-pipe helical-coil tube
...Show More Authors

View Publication
Scopus (126)
Crossref (112)
Scopus Clarivate Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Mesoporous Silica Nanoparticles as a System for Ciprofloxacin Drug Delivery; Kinetic of Adsorption and Releasing
...Show More Authors

Mesoporous silica (MPS) nanoparticle was prepared as carriers for drug delivery systems by sol–gel method from sodium silicate as inexpensive precursor of silica and Cocamidopropyl betaine (CABP) as template. The silica particles were characterized by SEM, TEM, AFM, XRD, and N2adsorption–desorption isotherms. The results show that the MPS particle in the nanorange (40-80 nm ) with average diameter equal to 62.15 nm has  rods particle morphology, specific surface area is 1096.122 m2/g, pore volume 0.900 cm3/g, with average pore diameter 2.902 nm, which can serve as efficient carriers for drugs. The adsorption kinetic of Ciprofloxacin (CIP) drug was studied and the data were analyzed and found to match well with

... Show More
View Publication Preview PDF
Scopus (13)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Performance of Solar Adsorption Cooling System Using Methanol and Activated Carbon as a Working Pair
...Show More Authors

The need for renewable energy sources is higher than ever due to rising global warming, climate change, and ozone depletion. For refrigeration and air conditioning applications, adsorption refrigeration systems are viable alternatives cooling techniques. This study is a topic and part of the M.Sc. thesis. A field solar-powered ice maker unit was created, studied, tested, and evaluated on the 13th and 30th of May, 2022. Activated carbon and methanol pair was used to set up a refrigeration system in Baghdad (Al Dora). Experimental tests were carried out outdoors to determine the coefficient of performance COP and specific cooling power SCP of the system. The results showed that the lowest temperature

... Show More
View Publication Preview PDF
Crossref (3)
Crossref